论文部分内容阅读
随着城市对外开放的进展,我国许多城市如深圳、福州、上海都已开始实行土地使用权出租。这一措施,从对外开放来看,是标志着对外开放的程度;对城市建设来说,这是综合开发城市一条途径;对城市财政来说,利用土地资源,开辟了一项重要的财源。但它的实施给税制建设提出了新问题、新情况,需要进一步研究。土地是人们进行生产劳动和生活的不可替代的场所,是一项重要而有限的资源。尽管人们试用多种方法填海开山,尽可能扩大土地面积,但土地资源总是有限的。随着城市化、城市现代化的向前发展,城市成为人口密集、工业发达、商业繁荣、交通便利、信
With the progress of opening to the outside world, many cities in our country, such as Shenzhen, Fuzhou and Shanghai, have begun to lease their land use rights. This measure, from the point of view of opening to the outside world, marks the degree of opening to the outside world; for urban construction, this is a comprehensive development of the urban area; and for the urban finance, the use of land resources opens up an important source of income. However, its implementation has raised new issues and new situations for the taxation system and needs further study. Land is an irreplaceable place for people to produce their work and life, which is an important and limited resource. Although people try various methods to reclaim land and expand the land area as much as possible, land resources are always limited. With the development of urbanization and urban modernization, cities have become densely populated, developed industries, prosperous in commerce and convenient in transportation. The letter